Cumberland Ready Mix Ltd. v. The Queen, 94 DTC 6079, [1994] 1 CTC 12 (FCTD) -- summary under Subsection 4600(2)

The primary purpose for which concrete ready-mixers and one stone slinger (used to spread stone on construction sites) were designed was found to be the processing and delivery of concrete for the taxpayer's customers, i.e., operation off-highway on construction sites or at a plant. Accordingly, the fact that they were operated on highways and streets did not cause the exclusion in Regulation 4600(2)(e) for "a car or truck designed for use on highways or streets" to disqualify them for the investment tax credit.